Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the effectiveness of HMRC's approach to preventing (a) VAT and (b) duty evasion in the off-road motorcycle industry.

HMRC collected a record £858.9 billion in taxes in 2024/25, an increase of 3.7% from the year before, which included £171.0 billion in VAT. HMRC has a strong track record in tackling all kinds of non-compliance. HMRC takes a risk-based and intelligence-led approach to enforcement and is continuously developing its capabilities to target and tackle all types of non-compliance. Assessments of the effectiveness of HMRC’s approach to prevent VAT and duty evasion are not available at that level of granularity.